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为了缓解小微企业生存的压力，发挥其竞争的优势，进而激发小微企业发展的活力，实
现产业的优化升级，国家通过实施一系列的扶持政策为小微企业减负，比如说扩大政策
覆盖范围、增值税转型改革、制定新企业所得税法、推进“营改增”等。然而，扶持政
策到底对小微企业有多大的影响？仍是摆在我们面前的一个重要课题，值得我们进一步
研究
本文旨在根据现有的税收理论，挖掘小微企业的理论内涵，通过对我国小微企业现
行税收优惠政策的解读和对现阶段小微企业总体情况进行分析，进而了解国家税收政策
影响下的小微企业的就业情况。文章首先对小微企业的概念、划行标准进行明确的界定
其次，介绍与小微企业发展所相关的理论基础。再次，对税收减免和政策变化进行阐述
接下来，为了理解税收政策对小微企业的作用机制，文中利用相关经济数据，通过比较
分析法，分别从不同的地区、不同行业和不同产业来分析税收优惠政策促进小微企业就
业的效应。然后，对本文进行总结。结论表明，我国税收优惠政策的颁布与实施，推动
了小微企业的发展，促进了小微企业的就业。最后，提出完善我国小微企业税收政策的
建议
关键词：小微企业；税收优惠；就业iii
Abstract
Small and micro enterprises play an extremely important role in the steady growth of the
society, promoting the economic growth, expanding employment, promoting innovation,
prosperous market, and meeting the demand of the masses of the people, etc. However, being
restricted by many factors, small and micro enterprises are in a relatively weak position in the
fierce market competition environment, such as weak strength of the marker competition and
narrow living space. In addition, in the process of enterprise survival and development, some
deep problems are exposed, such as backward technology level, low labor productivity,
insufficiency of science and technology innovation, impassability of the financing channel,
vulnerability to fluctuations of the market economy, etc. The problems existed hinders the
sustainable development of small enterprises in a certain degree. In order to ease the small
micro enterprise survival predicament and give play to their competitive advantage, further, to
inspire the vigor of small and micro enterprises’ development and achieve industrial
upgrading, the government has implemented a series of supporting policies for the small and
micro enterprises, such as enlarging the coverage of policy, the VAT reform, formulating a
new enterprise income tax law, pushing “camp to increase”. However, how much the impact
does the supporting policies on small and micro enterprises It is still an important issue
worthy of our further study.
This article, based on the existing theory of tax, is aimed at digging the depth of the
theory connotation of small and micro enterprise, and through the analysis of the existing
preferential tax policy and present condition of small micro enterprises, the article introduces
the employment of the small and micro enterprise under the influence of the national tax
policy. Firstly, this paper introduces the concept and standards of small and micro enterprise.
Next, it introduces the related theoretical basis of the development of small and micro and
small enterprises. Furthermore, it is introduced the tax cuts and policy changes. Next, to
understand the mechanism of action of tax policy to the small and micro enterprise, with the
relevant economic data, through the comparative analysis method, the effects from
preferential tax policy on promoting the employment of the small and micro enterprise are
analyzed from different region, industries and business. Finally, it is summarized the article.
To be concluded, the promulgation and implementation of the preferential tax policy promotes
the development and employment of the small and micro enterprise. Finally, it is proposed the
suggestions of perfecting our country’s small micro enterprise tax policy.
Keywords: Small and micro enterprise; Tax incentives; Employment湖南科技大学硕士学位论文
目 录
摘要......... i
Abstract..iii
第一章绪论....... 1
1.1 选题背景与意义........ 1
1.1.1 选题背景......... 1
1.1.2 选题意义......... 2
1.2 国内外文献综述........ 2
1.2.1 国内文献综述. 2
1.2.2 国外文献综述. 5
1.2.3 文献述评......... 6
1.3 研究目标与研究内容 7
1.3.1 研究目标......... 7
1.3.2 研究内容......... 7
1.4 研究方法与创新之处 9
1.4.1 研究方法......... 9
1.4.2 创新与不足之处......... 9
第二章相关概念与理论基础. 11
2.1 小微企业的基本界定.......... 11
2.1.1 小微企业的概念....... 11
2.1.2 小微企业划型标准... 11
2.2 税收优惠政策促进小微企业发展的相关理论...... 12
2.2.1 税收收入效应理论... 12
2.2.2 税收替代效应理论... 14
2.2.3 凯恩斯就业理论....... 16
2.2.4 拉弗曲线....... 18
第三章影响小微企业发展的税收优惠政策概述..... 21
3.1 小微企业所得税优惠政策.. 21
3.1.1 小微企业所得税优惠........... 21
3.1.2 其他所得税优惠....... 22
3.2 小微企业增值税与营业税优惠政策.......... 23
3.2.1 小微企业暂免征收营业税和增值税........... 23
3.2.2 对企业实行
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